13 Consider any company you are familiar with or interested in and make a list of all the people who might be interested in its balance sheet. Make your list using the following headings:

Person Use

(decision-maker) (decision to be made)

Try to think about the ‘use’ issue broadly: your list could easily be a long one. You might make it even more broad by including people you think might like to use the balance sheet but whose needs are not served by it as you understand it, or who do not have timely access to it.